FAD Technical Notes and Manuals on Public Financial Management / Guidance Notes

Since 2007, FAD has produced a series of Technical Guidance Notes and Technical Notes and Manuals on public financial management (PFM). These notes are intended to fulfill several purposes:


1. Public Financial Management in Latin America: The Key to Efficiency and Transparency. Published by the IMF and IDB and edited by Carlos Pimenta and Mario Pessoa. The book covers issues related to treasury management, coordination between cash and debt management, treasury single account, public accounting, cost accounting, financial management information system, and public procurement. The English and Spanish versions are available at https://publications.iadb.org/handle/11319/7123?locale-attribute=es&


Guidance Notes

• Financial control in African countries Download Financial Controls in African Countries

• Capital expenditures and the budget Download Capital Expenditures and the Budget

• Carry-over of budget authority Download Carry-Over of Budget Authority


Technical Notes and Manuals

31. The Macrofiscal Function and its Organizational Arrangements by Israel Fainboim and Ian Lienert, Download

30. How to - Check the Integrity of Fiscal Data by Benoit Wiest and Pokar Khemani, Download

29. How to - Improve the Financial Oversight of Public Corporations by Richard Allen and Miguel Alves, Download

28. Implementing Accrual Accounting in the Public Sector by Joe Cavanagh, Suzanne Flynn and Delphine Moretti Download TNM 16/06

27. Expenditure Control: Key Features, Stages, and Actors by Sailendra Pattanayak Download TNM/16/02

26. Managing Budgetary Virements by Sandeep Saxena and Sami Yläoutinen Download TNM/16/04

25. Prevention and Management of Government Expenditure Arrears by Suzanne Flynn and Mario Pessoa Download TNM/14/01

24. Government Cash Management: Relationship between the Treasury and the Central Bank by Mario Pessoa and Mike Williams Download TNM/12/02

23. Operational Risk Management and Business Continuity Planning for Modern State Treasuries by Ian Storkey Download TNM/11/05

22. Treasury Single Account: An Essential Tool for Government Cash Management by Sailendra Pattanayak and Israel Fainboim Download TNM/11/04

21. Chart of Accounts: A Critical Element of the Public Financial Management Framework by Julie Cooper and Sailendra Pattanayak Download TNM/11/03

20. Evaluating Government Employment and Compensation of Employees by Benedict Clements, Sanjeev Gupta, Izabela Karpowicz, and Shamsuddin Tareq Download TNM/10/15

19. Government Cash Management: Its Interaction with Other Financial Policies by Mike Williams Download TNM/10/13

18. Revenue Administration: Autonomy in Tax Administration and the Revenue Authority Model by William Crandall Download TNM/10/12

17. Revenue Administration: Performance Measurement in Tax Administration by William Crandall Download TNM/10/11

16. Revenue Administration: Functionally Organized Tax Administration by Maureen Kidd Download TNM/10/10

15. Extrabudgetary Funds by Richard Allen and Dimitar Radev Download TNM/10/09

14. Revenue Administration: A Toolkit for Implementing a Revenue Authority by William Crandall and Maureen Kidd Download TNM/10/08

13. Conceptual Design: A Critical Element of a Government Financial Management Information System Project by Abdul Khan and Mario Pessoa Download TNM/10/07

12. Tax Administration in Small Economies by Maureen Kidd Download TNM/10/06

11. Revenue Administration: Taxpayer Audit — Use of Indirect Methods by Edmund Biber Download TNM/10/05

10. Role of the Legislature in Budget Processes by Ian Lienert Download TNM/10/04

9. Revenue Administration: Taxpayer Audit — Development of Effective Plans by Edmund Biber Download TNM/10/03

8. A Practical Guide to Public Debt Dynamics, Fiscal Sustainability, and Cyclical Adjustment of Budgetary Aggregates by Julio Escolano Download TNM/10/02

7. Reforming Budget System Laws by Ian Lienert and Israel Fainboim Download TNM/10/01

6. Budget Classification by Davina Jacobs, Jean-Luc Hélis, and Dominique Bouley Download TNM/09/06

5. Computing Cyclically Adjusted Balances and Automatic Stabilizers by Annalisa Fedelino, Anna Ivanova, and Mark Horton Download TNM/09/05

4. Commitment Controls by Dimitar Radev and Pokar Khemani Download TNM/09/04

3. Modernizing Cash Management by Ian Lienert Download  TNM/09/03

2. Transition to Accrual Accounting by Abdul Khan and Stephen Mayes Download TNM/09/02

1. A Basic Model of Performance-Based Budgeting by Marc Robinson and Duncan Last Download TNM/09/01

Spanish translations of certain Technical Notes and Manuals are also available:

15. Prevención y gestión de los astrasos en el pago de los gastos públicos Download TNM 14 01 SPA

14. Fondos extrapresupuestarios Download TNM 10 09 SPA

13. El plan de cuentas: Un elemento fundamental del marco de gestión financiera pública  Download TNM 10 13 SPA

12. Gestión de caja gubernamental: Relación entre el tesoro y el banco central Download TNM 12 02 SPA

11. La función de la legislatura en los procesos presupuestarios Download TNM 10 04 SPA

10. Reforma de las leyes del sistema presupestario Download TNM 10 01 SPA

9. Diseño conceptual: Un elemento fundamental de un proyecto de sistema de información de gestión financiera pública  Download TNM_10_07_SPA

8. Gestión de tesorería gubernamental: Su interacción con otras políticas financieras Download TNM 10 13 SPA

7. Transición a la contabilidad en base de devengo Download FAD_TNM_09_02_SPA

6. Gestión del riesgo operacional y planificación de la continuidad de las operaciones para tesorerías estatales modernas Download FAD TNM/11/05/SPA

5. La Cuenta Única de Tesorería: Una herramienta esencial para la gestión de tesorería del gobierno  Download FAD_TNM_11_04_SPA

4. Clasificación presupuestaria Download FAD Technical Manual 6 Spanish Translation

3. Modernización de la gestion de cajaDownload FAD Technical Manual 3 Spanish Translation

2. Un modelo básico de presupuestación por resultados Download FAD Technical Manual 1_Spanish Translation 

1. Control de los compromisos Download FAD Technical Manual 4_Spanish Translation


1. Prevention et gestion des arriérés de dépenses publiques, Note préparée par Suzanne Flynn et Mario Pessoa Download TNM 14 01 FRA


1. Conta Única do Tesouro: Uma ferramenta essencial para a gestão de caixa do governo por Sailendra Pattanayak e Israel Fainboim. Download TNM 11/04